I'll second that the poly's on starboard and there for has right away. Though it's both of their responsibility to avoid a collision.
Also the poley is heading out, the kiter is riding a wave, therefore kiter should give way I think i read somewhere
I kinda would have thought it was the kiter as he is riding or setting up for the wave - normally you would expect people heading out to either steer clear of the riding zone (waves) or be aware of where people are - look at the way the poleys do it at Margs - they have a great system in place...
Regardless both should have their eyes open and avoid such instances... looks nasty...
Probably the poly has right of way.
But before you grovel etc. just pop over to the windsurf Forum and read the insulting(to kitesurfers) comments !
You have to admit its cool how the kiter keeps planing after completely trashing the windsurfer !
Is it just me or did the poley get clothes lined by the lines as well? Cuz that would've destroyed his face 
the kiter should have beared away downwind.Even if he could have sneaked upwind
of the poley his lines most probably would have taken out his mast(pole).
beware of kiters with helmets
Both should've tried to give way, probably easier for the kiter given he could head downwind. That being said, poley should not have been tacking out into someone trying to ride a wave (however small and crap it was - albeit beginning to build).
The fact is poley's don't like kitesurfers and don't pay any respect to them (with regards to right of way) whether they're on waves or not. Sure windsurfing has been around longer, and sure it is harder to learn, but kitesurfers have as much right to the water as windsurfers.
When you are lining up a wave you are normally watching the wave and getting in best position to ride it. This often will lead you to not see every one heading out. Those heading out should always give way to those on waves.
having watched it a few times or more, and passing back and forth with the time-slider, it appears that the kiter has tried (all be it rather late) to alter course. However he has screwed the pooch and lost control of the board, the rail is clearly out of the water and he's in a tail-slide with no steering control whatsoever. BIFFO!
As he tries to turn the bar is pushed out, and then maybe even dropped, so at this point the kite would be doing its own thang. The lines may have hit the sail prior to the bar being pushed/dropped.
Looks like the kiter was trying to go upwind and miss the Poley, but at the last second he realises he wont make it and makes a fast dash down wind....SMACK
All would have turned out fine if the kiter wasnt riding toeside and didnt have his kite down so low.
I think the Poley had right of way, but in saying that the poley should have tried to go downwind more to avoid the colision.
However the kiter had his kite too low so 2 strikes for the kiter.
-Giveway to people riding out from the shore as they dont have much room (you cant see the shore so this rule may not apply)
-The kiter upwind must have their kite high, and kiter downwind must have kite low.
-Giveway to people riding waves (there is a wave but not really)
Personally I reckon the kiter should have turned early, boosted or stopped for the stubborn Poley. Both people would be partly responcible.
I would say the poley has right of way ( he is on starboard ). If the law treats both as sailing craft then the right of way laws apply " port gives way to starboard " regardless of who is on a wave or who is heading out or in.
However both "skippers" must at all times make every attempt to avoid a collision regardless of who may or may not have right of way.
THE LAW IS THE LAW
For my two cents worth , I think they are both morons and the whole thing could have been avoided.
It has happened because either :
a) someone is either to stubborn to give way ( most probably the poley although he did have his back towards the kiter )
b) someone is not paying attention to where they are going ( possibly the kiter as he only seems to notice the poley at the last minute ).
There are no "accidents" it has resulted because someone is at fault If i had to put money on it then it comes down to port and starboard and the kiter is at fault
